three members appointed by the Comptroller of the Treasury subject
to the approval of the Governor. The Comptroller designates the
Chairman of the Board. The Board acts on complaints in place of a
county board of license commissioners in Somerset, Wicomico and
Worcester counties. The Board hears appeals from the decisions of
the licensing authorities in Anne Arundel (except the City of Annap-
olis) and Dorchester counties. The Board's decision in Somerset and
Worcester counties is subject to appeal to the Circuit Court. There is
no appeal from the decision of the Board in Wicomico County. The
Board meets, within the time prescribed by law after the filing of an
appeal, request or complaint, at the County Seat of the county in
which the action originated. The appropriation for the expenses of
the Board is included in the budget of Alcoholic Beverages Division,
Comptroller of the Treasury. (Code 1951, Art. 2B, sec. 168; 1955
supp., Art. 2B, sec. 145).

Appropriations 1955 1956
General Fund .................................... $8,410 $8,266

Staff: 4.

BOARD OF REVENUE ESTIMATES
BUREAU OF REVENUE ESTIMATES

J. Millard Tawes, Comptroller of the Treasury
Hooper S. Miles, State Treasurer

James G. Rennie, Director, Department of Budget and Procurement
W. Irvin Young, Chief, Bureau of Revenue Estimates

State Office Building, Annapolis Telephone: Colonial 8-3371

The Board of Revenue Estimates and the Bureau of Revenue Esti-
mates were created in 1946. The Board is composed of the Comp-
troller of the Treasury, the State Treasurer and the Director of
Budget and Procurement. It is the duty of the Board to study the
findings and recommendations of the Bureau and upon the basis of
such study send to the Governor, for submission to the General As-
sembly, an itemized statement of anticipated revenues for the suc-
ceeding fiscal year, together with such other recommendations as the
Board may deem necessary. It is the duty of the Bureau to study
and analyze all sources of revenue, to prepare for the Board the facts
and findings for its itemized statement, to make and devise more
equitable and economical means of collection of such revenue, and
to devise and recommend new sources of revenue (Code 1951, Art. 41,
sec. 166).

The Chief of the Bureau of Revenue Estimates, in conjunction
with the State Comptroller's office, shall prepare and submit to the
members of the General Assembly, by the end of the months of
January and July in each year an itemized statement showing the
following information for the six-month period ending on the next
preceding December 31 or June 30, as the case may be; (1) estimated
revenue from all sources, by funds, for the current budgetary period;
(2) collections for the next preceding six-month period; and (3)
amount of revenues uncollected or over-collected (Code 1951, Art. 41,
sec. 166).

Appropriations 1955 1956
General Fund ................................ $10,477 $11,030
Staff: 2.